| (D) For plan years beginning on and after September
1, 2014, an employee who is enrolled in a health care reimbursement
account who terminates employment during the plan year does not retain
the health care account for the remainder of the plan year. The employee's
period of coverage ends on the date of termination. An employee may
only file a claim for reimbursement for expenses incurred before the
date of termination.
(E) Notwithstanding any provision to the contrary in
this Plan, if an employee goes on a qualifying unpaid leave under
the Family Medical Leave Act (FMLA), to the extent required by the
FMLA, the plan administrator will continue to maintain the employee's
health care reimbursement account on the same terms and conditions
as though he were still an active employee (i.e., the plan administrator
or its designee will continue to provide benefits to the extent the
employee opts to continue his coverage). If the employee opts to continue
his coverage, the employee shall pay his or her contribution in the
same manner as a participant on the non-FMLA leave, including payment
with after-tax dollars while on leave. The employee may also be given
the option to pre-fund all or a portion of the contribution for the
expected duration of the leave on a pre-tax salary reduction basis
out of his pre-leave compensation by making a special election to
that effect prior to the date such compensation would normally be
made available to him (provided, however, that pre-tax dollars may
not be utilized to fund coverage during the next plan year).
|
| Source Note: The provisions of this §85.3 adopted to be effective August 12, 1988, 13 TexReg 3754; amended to be effective September 28, 1989, 14 TexReg 4787; amended to be effective September 1, 1990, 15 TexReg 4646; amended to be effective September 1, 1991, 16 TexReg 3779; amended to be effective September 1, 1992, 17 TexReg 2874; amended to be effective September 2, 1993, 18 TexReg 5595; amended to be effective November 11, 1996, 21 TexReg 10766; amended to be effective February 12, 1998, 23 TexReg 1313; amended to be effective September 1, 1998, 23 TexReg 4571; amended to be effective September 16, 1999, 24 TexReg 7276; amended to be effective July 10, 2000, 25 TexReg 6557; amendedto be effective July 17, 2003, 28 TexReg 5539; amended to be effective December 31, 2003, 28 TexReg 11625; amended to be effective May 29, 2005, 30 TexReg 3022; amended to be effective December 26, 2013, 38 TexReg 9374; amended to be effective June 10, 2014, 39 TexReg 4486; amended to be effective June 6, 2016, 41 TexReg 4045; amended to be effective September 8, 2020, 45 TexReg 6240 |
